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Insurer of motor vehicles annual reporting requirement – payment examples

Examples of payments you must report on your information return

  • payments to an auto body shop located in New York State on behalf of your insured for any kind of service provided by the shop, including a car rental during the repair period
  • payments on behalf of your insured to vendors located in New York State who repair a vehicle’s glass (glass claims)
  • payments for towing services to the vendor/repair shop that is repairing the motor vehicle
  • payments to vendors located in New York State for service or repair of a motor vehicle regardless of whether the vehicle is registered in New York State or in another state
  • payments made to a New York State vendor to repair a vehicle of a person that is not your insured (e.g., as in the case where you pay a claim against your insured, because they were liable for the accident)

Examples of payments you aren’t required to report on your information return

  • payments made to your customer who is an automobile dealership, for costs of repairs to vehicles held in inventory
  • payments made to automobile dealerships to cover parts and labor delivered by the dealership under service and extended warranty contracts
  • payments made to a towing company (which is exclusively engaged in towing services) for the service of towing a damaged vehicle to a repair shop if the towing company isn’t the business that will repair it
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